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<h1>GST rate amendments revise taxable goods lists and schedule classifications, altering rate allocations and valuation rules for mixed supplies.</h1> The notification amends the state GST schedule classifications and statutory citations, inserting reference to sub section (5) of Section 15 alongside sub section (1) of Section 9, and effects targeted additions, omissions, substitutions and renumberings across Schedules I (2.5%), II (6%), III (9%) and IV (14%), including new tariff entries, reclassifications, substituted descriptions, and a deeming explanation treating seventy per cent of gross consideration as value of goods where goods are supplied with a listed taxable service.
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